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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST on occlusion devices under Schedule remains taxable, with the applicable rate effective until the specified cutoff date.</h1> Patent Ductus Arteriosus and Atrial Septal Defect occlusion devices classifiable under Chapter 90 or any other chapter are treated as goods under Schedule 2 and attract the Schedule 2 GST rate; this schedule-based tariff treatment applies up to 21-09-2025.

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